Faktor-Faktor yang Mempengaruhi Kualitas Sistem Informasi Akuntansi yang Dimoderasi Cloud Computing pada Industri Perhotelan Se Sumatera Utara

Abstract

Several challenges, including lack of system integration, limited flexibility, and lack of support from management, are still significant concerns. In this context, cloud computing technology emerges as a promising solution with the potential to increase cost efficiency and provide easier access to real-time information. It is important to note that this technology's role is vital, especially in the tourism sector, including the hotel industry, which is facing the challenge of adapting to market dynamics and rapid technological developments. This research examines the influence of information technology, environmental uncertainty, management support and user competence on the quality of accounting information systems in hotels with cloud computing as a moderating variable. The object of this research is the Hotel Industry in North Sumatra with the research subjects being hotel employees in the field of finance and information systems, totaling 347 employees in the hotel industry throughout North Sumatra. The research results found that information technology, management support, user competence and cloud computing had a positive effect on the quality of hotel accounting information systems, and environmental uncertainty had a positive effect on information technology. Likewise, cloud computing is able to moderate the influence of information technology, management support and user competence on the quality of accounting information systems in hotels. This research successfully suggests that good information technology, adequate user competence, strong management support, and effective use of cloud computing can improve the quality of the information produced. Quality information can increase efficiency, accuracy, customer satisfaction and help management make better decisions and optimize financial management in the hotel industry.